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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 3

General Definitions

(1) For the purposes of this Agreement, unless the context otherwise requires:

  • (a)
    • (i) the term “Republic of Austria” means the territory under the sovereignty and/or jurisdiction of the Republic of Austria;
    • (ii) the term “Islamic Republic of Iran” means the territory under the sovereignty and/or jurisdiction of the Islamic Republic of Iran;
  • (b) the term “person” includes an individual, a company and any other body of persons;
  • (c) the term “company” means anybody corporate or any entity that is treated as a body corporate for tax purposes;
  • (d) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
  • (e) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
  • (f) the term “competent authority” means:
    • (i) in the Republic of Austria: the Federal Minister of Finance or his authorized representative;
    • (ii) in the Islamic Republic of Iran: the Minister of Economic Affairs and Finance or his authorized representative;
  • (g) the term “national” means:
    • (i) any individual possessing the nationality of a Contracting State;
    • (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State.

(2) As regards the application of the Agreement by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the laws of that State concerning the taxes to which the Agreement applies.